9911796707
TMI BlogGST- Amendment in the Central Goods and Services Tax Rules, 2017 vide Notification No.31/2019 dated 28th June, 2019 issued by the Central Board of Indirect Taxes and Customs - Communication thereofX X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax (Fourth Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the official gazette. 4. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 10, the following rule shall be inserted, namely: - "10A. Furnishing of Bank Account Details.-After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision.". 5. In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely:- "(d) violates the provision of ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "in accordance with the provisions of rule 87" shall be omitted. (c) after sub-rule (12), with effect from a date to be notified later, the following sub-rule shall be inserted, namely:- "(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09.". 12. In the said rules, in rule 91, in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted. 13. In the said rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted; (b) in sub-rule (4), after the words "application for refund", the words "on the basis of a consolidated payment advice" shall be inserted; (c) after sub-rule (4), the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng international tourist" shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.". 16. In the said rules, in rule 128,- (a) in sub-rule (I), after the words "receipt of a written application," the words "or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority," shall be inserted; (b) in sub-rule (2),- i. after the words "All applications from interested parties on issues of local nature" the words, "or those forwarded by the Standing Committee" shall be inserted; ii. after the words "the State level Screening Committee and the Screening Committee shall," the words "within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority," shall be inserted. 17. In the said rules, in rule 129, in sub-rule (6), for the word "three" used in the phrase "shall compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modal shipment in which at least one leg involves transport by ship" shall be inserted; (b) after the second proviso, the following proviso shall be inserted, namely:- "Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.". 21. In the said rules, in rule 138E, in sub-clause (a),- (a) after the words "being a person paying tax under section 10" the words and figures "or availing the benefit of notification of the Government of India, Ministry of Finance, Department of Revenue No. 02/2019- Central Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part Il, Section 3, Sub-section (i) vide number G.S.R. 189, dated the 7th March, 2019," shall be inserted; (b) for the word "returns" the words, letters and figures "statement in FORM GST CMP-08" shall be substituted; (c) for the words "tax periods" the word "quarters" shall be substituted. 22. In the said rules, in FORM GST REG-01, in the Table appended to "List of Documents to be uploaded", against serial no. 4, in the heading, after the w ..... X X X X Extracts X X X X X X X X Extracts X X X X .....
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1.
Outward supplies (including exempt supplies)
X X X X Extracts X X X X X X X X Extracts X X X X ..... to September of current FY or upto date of filing of annual return of previous FY whichever is earlier", the letters, figures and words "FY 2017-18 declared in returns between April 2018 till March 2019" shall be substituted; (c) in instructions, serial no. 3 shall be omitted; (d) in instructions, in serial no. 4, after the sentence ending with "declared in this pan.", the following words, letters and figures shall be inserted, namely:- "It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-I and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return." ; (e) In the instructions, in serial no. 5, in the Table, in column 2,- (i) against serial no. 8A, after the words, letters and figures "corresponding suppliers in their FORM GSTR-I.", the following words, letters and figures shall be insened, namely:- "It may be noted that the FORM GSTR-2A generated as on the 1st May, 2019 shall be auto-populated in this table."; (ii) against serial no. 8C, for the words "to September 2018", the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een concealed therefrom.
Place
Signature
Name of Authorized Signatory
Date
Designation /Status
Instructions -
1. Major head refers to - Integrated tax, Central tax, State/UT tax and Cess.
2. Minor head refers to - tax, interest, penalty, fee and others.
3. The form may be filled up if amount from one major / minor head is intended to be transferred to another major/minor head. Minor head for transfer of amount may be same or different.
4. The amount from one minor head can also be transferred to another minor head under the same major head.
5. Amount can be transferred from the head only if balance under that head is available at the time of transfer.
26. In the said rules, in FORM GST RFD-05, with effect from a date to be notified later,-
(a) in Line 3 for the word "Advice", the word "order" shall be substituted;
(b) in Line 4 for the word "Advice", the word "order" shall be substituted;
(c) in Line 6, for the words and letters "To X X X X Extracts X X X X X X X X Extracts X X X X
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